PENGARUH NPM DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA PERIODE 2016-2020
Keywords:
Net Profit Margin, Return on Asset, Profit GrowthAbstract
Profit growth rate is important for every company. This study was
conducted to determine the effect of NPM and ROA on Profit Growth in Food and
Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange. The
population used in the research is food and beverage companies listed on IDX in 2016-
2020. Sampling in this study was carried out using purposive sampling so that there
were 14 companies with five years of observation so that 70 sample data were
obtained, but because there were 7 outliers, the sample used was 63 data. The results
of this study state that NPM on profit growth seen from the correlation coefficient has
a very weak r-count, in the significance test it does not have a significant relationship,
in the coefficient of determination it has a weak contribution (0.004) and has a positive
effect. ROA on profit growth seen from the correlation coefficient has a weak
relationship, in the significance test it has a significant relationship (1.839 > 1.671),
in the contribution determination coefficient it is still very weak, in a simple regression
it has a positive effect. Simultaneously NPM and ROA seen from ANOVA
simultaneously have a significant effect on profit growth (0.025 <0.05).
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